РАЗВИТИЕ ТРАНСФЕРТНОГО ЦЕНООБРАЗОВАНИЯ В УСЛОВИЯХ ГЛОБАЛИЗАЦИИ

Автор
, кандидат экономических наук, доцент, Киев, Киото, 19
, доктор экономических наук, доцент, Украина, г. Киев
, кандидат экономических наук, старший преподаватель, Украина, г. Киев

В рубрике

 Экономическая теория;

Подписано в печать

 25.06.2021

Номер выпуска

 2021-№2 (45)

Страница

 87-100

Тип статьи

 Научная статья

Код УДК

 657.421.3

ISSN print

 2411-5584

Аннотация

 В статье исследован процесс развития трансфертного ценообразования. Осуществлен анализ показателей представления отчетов о контролируемых операциях. Предложено авторское определение понятия «трансфертное ценообразование». Проанализированы особенности развития трансфертного ценообразования в Украине. Раскрыты направления систематизации налогового контроля трансфертного
ценообразования.

Ключевые слова

 трансфертное ценообразование, обычная цена, трансфертная цена, налогообложение, налоговый контроль

Рецензент

Внешний рецензент

Статья в PDF

 87-100

Список литературы

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Код DOI

 10.31359/2411‑5584‑2021‑45‑2‑87

05.07.2021